Türkiye Finansal Raporlama Standartları ve Vergi Usul Kanunu Değerleme Esaslarının İncelenmesi ve Bir Uygulama
Abstract
Bilindiği üzere 6102 sayılı Türk Ticaret Kanunu'nun 64 ve 88'inci madde hükümlerine tabi gerçek ve tüzel kişiler gerek ticari defterlerini tutarken , gerek münferit ve konsolide finansal tablolarını düzenlerken Türkiye Muhasebe Standartlarına Türkiye Finansal Raporlama Standartlarına ve kavramsal çerçevede yer alan muhasebe ilkelerine ve bunların ayrılmaz parçası olan yorumlara aynen uymak ve bunları uygulamak zorundadırlar.Bu kapsamda her tacir, ticari defterleri tutmak ve defterlerinde, ticari işlemleriyle mal varlığı durumunu, Türkiye Muhasebe Standartları 'na ve Türk Ticaret Kanunu 'nun 88 'inci madde hükümlerine göre açıkça görülebilir bir şekilde ortaya koymak zorundadır.Defterler, üçüncü kişi uzmanlara, makul bir süre içinde yapacakları incelemede işletmenin faaliyetleri ve finansal durumu hakkında fikir verebilecek şekilde tutulur.Bu çalışmada Türkiye Muhasebe Standartları (TMS) ve Vergi Usul Kanunu değerleme yaklaşımı ile ele alınmıştır. VUK değerleme hükümleri bilanço kalemlerinin bütününü aktif ve pasifiyle değerlenmeye tabi tutan ve sistematiğe dayanan bir yaklaşımdır.Bu çerçevede VUK ve TMS değerleme genel esasları ve değerleme ölçüleri ele alınmış ve açıklanmıştır. Anahtar Kelimeler: Değerleme, Vergi Usul Kanunu, Türkiye Muhasebe Standartları,Türkiye Finansal Raporlama Standartları
As is known, the Turkish commercial code no. 6102 64 and 88 ' subject to the provisions of article natural and legal persons holding commercial books, need to have the individual and consolidated financial statements Financial reporting standards Accounting Standards when editing Turkey and located in the conceptual framework of accounting principles and their integral part of must exactly comply with and apply them to comment. In this context, every merchant, commercial books and keep the assets of the commercial operation in the State, Turkey Accounting Standards and article 88 of the Turkish commercial code, in accordance with the provisions set forth in a clearly visible manner. Books, third party experts, within a reasonable period of time to review the activities of business and financial status are kept in such a way that it can give an idea about. The aim of this study was to Turkey accounting standards (IAS) and the tax code dealt with the valuation approach. All of the provisions of the valuation of balance sheet items of VUK active and passive with a self-assessment is an approach based on subject and emphasizes to. In this context, the General principles of valuation and valuation TMS VUK and measures are discussed and explained. Keywords: Valuation, Tax Procedure Law, Turkey Turkey Accounting Standards,Financial Reporting Standards
As is known, the Turkish commercial code no. 6102 64 and 88 ' subject to the provisions of article natural and legal persons holding commercial books, need to have the individual and consolidated financial statements Financial reporting standards Accounting Standards when editing Turkey and located in the conceptual framework of accounting principles and their integral part of must exactly comply with and apply them to comment. In this context, every merchant, commercial books and keep the assets of the commercial operation in the State, Turkey Accounting Standards and article 88 of the Turkish commercial code, in accordance with the provisions set forth in a clearly visible manner. Books, third party experts, within a reasonable period of time to review the activities of business and financial status are kept in such a way that it can give an idea about. The aim of this study was to Turkey accounting standards (IAS) and the tax code dealt with the valuation approach. All of the provisions of the valuation of balance sheet items of VUK active and passive with a self-assessment is an approach based on subject and emphasizes to. In this context, the General principles of valuation and valuation TMS VUK and measures are discussed and explained. Keywords: Valuation, Tax Procedure Law, Turkey Turkey Accounting Standards,Financial Reporting Standards
Description
Keywords
İşletme, Değerleme, Business Administration, Finansal raporlama, Valuation, Türkiye Finansal Raporlama Standardı, Financial reporting, Turkish Financial Reporting Standards, Vergi Usul Kanunu, Tax Procedural Code